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Papers for with at least one author had an affiliation with the Accounting section of the Amsterdam Business School at the time the paper was published are listed below.
  • 2024 and forthcoming

    Bhattacharya, I. & Mickovic, A. (2024). Accounting fraud detection using contextual language learning. Forthcoming in International Journal of Accounting Information Systems.

    Bouwens, J., Hofmann, C. & Schwaiger, N. (2024). Target setting in hierarchies: The role of middle managers. Forthcoming in Journal of Accounting Research.

    Easton, P.E., Kapons, M.M., Monahan, S.J., Schutt, H.H. & Weisbrod, E.H. (2024). Forecasting earnings using k-nearest neighbors. Forthcoming in The Accounting Review.

    Ghita, R. & Maas, V.S. (2024). The effects of span of control and temporal disaggregation of performance reports on discretionary performance evaluations. Forthcoming in Journal of Management Accounting Research.

    Humphrey, C. & O’Dwyer, B. (2024). Escaping ‘Groundhog Day: Transformative possibilities of thinking of audit as an innovation ecosystem and the auditor as an ecosystem engineer. Forthcoming in Accounting and Business Research.

    O’Dwyer, B., Humphrey, C. & Rowbottom, N. (2024). From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC). Forthcoming in Critical Perspectives on Accounting

    Preuss, S. & Max, M.M. (2024). Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity. Forthcoming in Accounting, Organizations and Society.

    Schafhäutle, S.G. & Veenman, D. (2024). Crowdsourced Forecasts and the Market Reaction to Earnings Announcement News. Forthcoming in The Accounting Review

    Triest, S. van (2024). Incentives and effort in the public and private sector. Forthcoming in Public Administration Research

    Triest, S.P. van & Williams, C. (2024). Following the chain of command? How managers balance benefits and risks in granting autonomy to employees. Forthcoming in European Management Journal.

  • 2023

    Abernethy, M.A., Bouwens, J., Hofmann, C. & Lent, L. van (2023). Altruism, social norms, and incentive contract design, Review of Accounting Studies, 28, (2), 570–614.

    Carson, E., Fu, D., Thürheimer, U. & Xu, Y. (2023). The Audit Market in Australia from 2012 to 2018: A State of Play, Australian Journal of Management, 48, (3), 524–549.

    Chan, E., Lill, J. & Maas, V.S. (2023). Promote internally or hire externally? The role of gift exchange and performance measurement precision, Journal of Accounting Research, 61, (2), 4393-530.

    Hecht, G., Maas, V.S. & Rinsum, M. van (2023). The effects of transparency and group incentives on managers’ strategic promotion behavior, The Accounting Review, 98, (7), 1-22.

    Kapons, M., Kelly, P., Stoumbos, R. & Zambrana, R. (2023). Dividends, trust, and firm value, Review of Accounting Studies, 28, 1354-1387.

    Klarmann, M. & Wouters, M. (2023). Benefits, discounts, features, and value as communication foci in selling: Exploring concepts, drivers, and outcomes, Journal of Personal Selling & Sales Management, 43, (1).

    Lüders, M., Klarmann, M., Wouters, M. & Gerlach, A. (2023). How online information search behavior and the role of tacit knowledge differ across clusters of purchase situations, Journal of Purchasing and Supply Management, 29, (4), 100862.

    Maas, V.S. & Shi, B. (2023). The effects of target difficulty and relative ability on managers’ delegation decisions, Management Accounting Research, 60, 100851.

    Triest, S. van, Kloosterman, H. & Groen, B.A. (2023). Under which circumstances are enabling control and control extensiveness related to employee performance?, Management Accounting Research, 59, 100831.

    Williams, C. & Triest, S. van (2023). Understanding Performance in Professional Services for Innovation Intermediation: Technology Consultants vs. Management Consultants, Technovation, 126, 102824.

    Wouters, M. & Groen, B. (2023). Unterstützende Leistungsmessung entwickeln, Controlling and Management Review, (1).

  • 2022

    Canning, M., O’Dwyer, B. & Boomsma, R. (2022). Managing the Offshoring of Audit Work: Spanning the Boudaries between Onshore and Offshore Auditors, Auditing: A Journal of Practice & Theory, 41, (2), 57-91.

    Carson, E., Simnett, R., Thürheimer, U. & Vanstraelen, A. (2022). Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality and Audit Fees, Journal of Accounting Research, 60, (4), 1419-1462.

    Gold, A., Detzen, D., Mourik, O. van, Wallage, Ph. & Wright, A. (2022). Walking the Talk? Managing Errors in the Audit Profession, Contemporary Accounting Research, 39, (4), 2223-2969.

    Kroos, P., Schabus, M. & Verbeeten, F.H.M. (2022). The Relation between Internal Forecasting Sophistication and Accounting Misreporting, Journal of Management Accounting Research, 34, (1), 51-73.

    Lukka, K. & Wouters, M. (2022). Towards interventionist research with theoretical ambition, Management Accounting Research, 55, 100783.

    Maas, V.S. & Yin, H. (2022).  The link between fraud and transparency: While organizational transparency can deter corruption, it can also lead to an increase in employee collusion, Strategic Finance, 103, (12), 19-20.

    Maas, V.S. & Yin, H. (2022). Finding partners in crime? How transparency about managers’ behavior affects employee collusion, Accounting, Organizations & Society, 96, 101293.

    Speklé, R.F., Verbeeten, F.H.M. & Widener, S.K. (2022). Nondyadic Control Systems and Effort Direction Effectiveness: Evidence from the Public Sector, Management Accounting Research, 54, 100769.

    Veenman, D. & Verwijmeren, P. (2022). The Earnings Expectations Game and the Dispersion Anomaly, Management Science, 68, (4) 3129-3149.

    Wouters, M. (2022). Analysis of distribution costs at Fissler Holz Gruppe GmbH. IMA Educational Case Journal, 15, 2.

  • 2021

    Brüggen, A., Maas, V.S. & Abbeele, A. van den (2021). Replication in experimental management accounting research - An editorial. Journal of Management Control, 32, 155–160.

    Malsch, B. & O’Dwyer, B. (2021). New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity. European Accounting Review, 30, (3), 439-444.

    O’Dwyer, B. (2021). Theorising environmental accounting and reporting. In Bebbington, Larrinaga, O’Dwyer, & Thomson (eds.). The Routledge Handbook of Environmental Accounting. London, UK: Routledge.

    Stadtherr, F. & Wouters, M. (2021). Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study. International Journal of Production Economics, 231, 107871.

    Werner, M., Wiese, M, & Maas, A. (2021). Embedding Process Mining into Financial Statement Audits, International Journal of Accounting Information Systems, 41, 100514.

    Williams, C. & Triest, S.P. van (2021). Innovativeness in the professional services industry: A practice level analysis. European Management Review, 18, (3), 263-276.

    Windisch, D. (2021). Enforcement, managerial discretion, and the informativeness of accruals. European Accounting Review, 30, (4), 705-732.

    Zengin-Karaibrahimoglu, Y., Emanuels, J. Gold, A. & Wallage, P. (2021). Audit Committee strength and auditors'risk assessments: The moderating role of CEO narcissism. International Journal of Auditing. 25, (3), 661-674.

  • 2020

    Clune, C., & O'Dwyer, B. (2020). Framing Engagement that Resonates: Organizing Advocacy for Corporate Social and Environmental Accountability. European Accounting Review, 29(5), 851-875.

    Gassen, J., Skaife, H. A., & Veenman, D. (2020). Illiquidity and the Measurement of Stock Price Synchronicity. Contemporary Accounting Research, 37(1), 419-456.

    Hindriks, G. (2020). Bumped into Differences on the Possibility of the Air Passenger to Claim Further Compensation. EuCML, 9(3), 116-119.

    Kirchberger, M., Wouters, M., & Anderson, J. C. (2020). How technology-based startups can use customer value propositions to gain pilot customers. Journal of Business-to-Business Marketing, 27(4), 353-374.

    Kramer, S., & Maas, V. S. (2020). Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments. Behavioral Research in Accounting, 32(1), 87-100.

    Liu, A., Jin, S., Fu, C., Cui, S., Zhang, T., Zhu, L., Wang, Y., Shen, S. G. F., Jiang, N., & Liu, Y. (2020). Macrophage-derived small extracellular vesicles promote biomimetic mineralized collagen-mediated endogenous bone regeneration. International Journal of Oral Science, 12(1), [33].

    Mićković, A., & Wouters, M. (2020). Energy costs information in manufacturing companies: A systematic literature review. Journal of cleaner production, 254, [119927].

    O'Dwyer, B. G. D., & Unerman, J. (2020). Shifting the focus of sustainability accounting from impacts to risks and dependencies: Researching the transformative potential of TCFD reporting. Accounting Auditing & Accountability Journal.

    van Raak, J., Peek, E., Meuwissen, R., & Schelleman, C. (2020). The effect of audit market structure on audit quality and audit pricing in the private‐client market. Journal of Business Finance & Accounting, 47(3-4), 456-488.

    Wouters, M. J. F., & Henri, J-F. (2020). Interdependence of management control practices for product innovation: The influence of environmental unpredictability. Accounting, Organizations and Society, 86.

  • 2019

    Boomsma, R., & O'Dwyer, B. G. D. (2019). Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations. Accounting, Organizations and Society, 72(1).

    Canning, M., O'Dwyer, B., & Georgakopoulos, G. (2019). Processes of auditability in sustainability assurance – the case of materiality construction. Accounting and Business Research, 49(1), 1-27.

    Kroos, P., & Bouwens, J. F. M. G. (2019). The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms. Management Accounting Research, 43, 29-44.

    Sandholzer, M., & Wouters, M. (2019). The history of the standard for the calculation of cost of ownership in the semiconductor industry. Accounting History, 24(1), 62-82.

    Boomsma, R., & O'Dwyer, B. G. D. (2019). Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations. Accounting, Organizations and Society, 72(1).

    Canning, M., O'Dwyer, B., & Georgakopoulos, G. (2019). Processes of auditability in sustainability assurance – the case of materiality construction. Accounting and Business Research, 49(1), 1-27.

    Kroos, P., & Bouwens, J. F. M. G. (2019). The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms. Management Accounting Research, 43, 29-44.

    Sandholzer, M., & Wouters, M. (2019). The history of the standard for the calculation of cost of ownership in the semiconductor industry. Accounting History, 24(1), 62-82.

    Boomsma, R., & O'Dwyer, B. G. D. (2019). Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations. Accounting, Organizations and Society, 72(1).

    Canning, M., O'Dwyer, B., & Georgakopoulos, G. (2019). Processes of auditability in sustainability assurance – the case of materiality construction. Accounting and Business Research, 49(1), 1-27.

    Kroos, P., & Bouwens, J. F. M. G. (2019). The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms. Management Accounting Research, 43, 29-44.

    Sandholzer, M., & Wouters, M. (2019). The history of the standard for the calculation of cost of ownership in the semiconductor industry. Accounting History, 24(1), 62-82.

  • 2018

    Bouwens, J., Hofmann, C., & van Lent, L. (2018). Performance Measures and Intra-Firm Spillovers: Theory and Evidence. Journal of Management Accounting Research, 30(3), 117-144.

    Gold, A., Klynsmit, P., Wallage, P., & Wright, A. (2018). The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations. Auditing: A Journal of Practice & Theory, 37(1), 69-87.

    Groen, B. A. C. (2018). A Survey Study into Participation in Goal Setting, Fairness and Goal Commitment: Effects of Including Multiple Types of Fairness. Journal of Management Accounting Research, 30(2), 207-240.

    Kroos, P., Schabus, M., & Verbeeten, F. (2018). Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans. The Accounting Review, 93(3), 213-235. 

    Leung, E., & Veenman, D. (2018). Non-GAAP Earnings Disclosure in Loss Firms. Journal of Accounting Research, 56(4), 1083-1137. 

    van Rinsum, M., Maas, V. S., & Stolker, D. (2018). Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting. European Accounting Review, 27(2), 383-399. 

    Veenman, D., & Verwijmeren, P. (2018). Do Investors Fully Unravel Persistent Pessimism in Analysts’ Earnings Forecasts? The Accounting Review, 93(3), 349-377. 

    Wouters, M., & Sandholzer, M. (2018). How an industry standard may enhance the mediating capacity of calculations: Cost of ownership in the semiconductor industry. Management Accounting Research, 39, 47-63. 

    Wouters, M., Anderson, J. C., & Kirchberger, M. A. (2018). New-technology startups seeking pilot customers: Crafting a pair of value propositions. California Management Review, 60(4), 101-124.

  • 2017

    Abernethy, M. A., Bouwens, J., & Kroos, P. (2017). Organization identity and earnings manipulation. Accounting, Organizations and Society, 58, 1-14.

    Agyemang, G., O'Dwyer, B., Unerman, J., & Awumbila, M. (2017). Seeking “conversations for accountability”: Mediating the impact of non-governmental organization (NGO) upward accountability processes. Accounting Auditing & Accountability Journal, 30(5), 982-1007.

    Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M. (2017). Employee participation, performance metrics, and job performance: A survey study based on self-determination theory. Management Accounting Research, 36, 51-66.

    Hall, M., & O'Dwyer, B. G. D. (2017). The importance of nonprofit organizations to understanding accounting, organizations and society. Accounting, Organizations and Society, 63, 1-5.

    Maas, V. S., & Verdoorn, N. (2017). The effects of performance report layout on managers’ subjective evaluation judgments. Accounting and Business Research, 47(7), 731-751.

  • Older

    2015

    Abernethy, M.A., Kuang, F.Y. & Qin, B. (2015). The influence of CEO power on compensation contract design. The Accounting Review, 90, 1265-1306.

    Hooghiemstra, R., Kuang, F.Y. & Qin, B. (2015). Say on pay votes: The role of the media. European Accounting Review, 24, 753–778.

    O’Dwyer, B. & Boomsma, R. (2015). The co‐construction of NGO accountability: aligning imposed and felt accountability in NGO‐funder accountability relationships. Accounting, Auditing & Accountability Journal, 28, 36‐68.

    2014

    Anderson, J.C., Narus, J.A. & Wouters, M. (2014). Tiebreaker Selling ‐ How nonstrategic suppliers can help customers solve important problems. Harvard Business Review, 92, 90‐96.

    Goncharov, I. & Triest, S.P. van (2014). Unintended consequences of changing accounting standards: The case of fair value accounting and mandatory dividends. ABACUS, 50, 342‐368.

    O’Connell, V. & O’Sullivan, D. (2014). The impact of lead‐indicator strength on the compensation relevance of a non‐financial performance measure. Strategic Management Journal, 35, 826‐844. 

    O’Dwyer, B. & Unerman, J. (2014). Realizing the potential of interdisciplinarity in accounting research. Accounting, Auditing & Accountability Journal, 27, 1227 – 1232.

    Speklé, R. & Verbeeten, F.H.M. (2014). The use of performance measurement systems in the public sector: effects on performance. Management Accounting Research, 25, 131‐146.

    Thomson, I., Grubnic, S. & Georgakopoulos, G. (2014). Exploring accounting and sustainable development hybridisation in the UK public sector. Accounting, Organizations and Society, 39, 453‐476.

    2013

    Canning, M. & O’Dwyer, B. (2013). The dynamics of a regulatory space realignment: strategic responses in a local context. Accounting, Organizations and Society, 38, 169‐194.

    Kuang, Y.F. & Qin, B. (2013). Credit ratings and CEO risk‐taking incentives. Contemporary Accounting Research, 30, 1524‐1559.

    O’Connell, V., Murphy, T. & Ó hÓgartaigh, C. (2013). Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the ‘living law’ of accounting. Accounting, Organizations and Society, 38, 72–91.

    2012

    Rinsum, M. van & Verbeeten, F.H.M. (2012). The impact of subjectivity in performance evaluation practices on public sector managers' motivation. Accounting and Business Research, 42, 377-396.

    2011

    Bouwens, J., & Kroos, P. (2011). Target Ratcheting and Effort Reduction. Journal of Accounting and Economics, 51, 171-185.

    O'Dwyer, B., Owen, D. & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36, 31-52.

    O'Dwyer, B. (2011). The case of sustainability assurance: constructing a new assurance service. Contemporary Accounting Research, 28, 1230-1266.

    Veenman, D., Hodgson, A., Praag, B. van & Zhang, W. (2011). Decomposing executive stock option exercises: relative information and incentives to manage earnings. Journal of Business Finance & Accounting, 38, 536-573.

    Goncharov, I. & Triest, S. van (2011). Do fair value adjustments influence dividend policy? Accounting and Business Research, 41, 51-68.

    2009

    Maas, V.S. & Matejka, M. (2009). Balancing the dual responsibilities of business unit controllers: Field and survey evidence. The Accounting Review, 84, 1233-1253.

    Naranjo-Gil, D., Maas, V.S.  & Hartmann, F.G.H. (2009). How CFO's determine management accounting innovation: An examination of direct and indirect effects. European Accounting Review, 18, 667-695.

    O'Sullivan, N. & O'Dwyer, B. (2009). Stakeholder Perspectives on a Financial Sector Legitimation Process: The Case of NGOs and the Equator Principles. Accounting, Auditing and Accountability Journal, 22, 553-587.

    Triest, S.P. van, Bun, M.J.G., Raaij, E.M. van, Vernooij M.J.A. (2009). The impact of customer-specific marketing activities on customer profitability and retention. Marketing Letters, 20, 125-138.

    2008

    Georgakopoulos, G. & Thomson, I. (2008). Social Reporting, Engagements, Controversies and Conflict in an Arena Context. Accounting Auditing & Accountability Journal, 21, 1116-1143.

    Hillier, D., Hodgson, A., Stevenson-Clarke, P. & Lhaopadchan, S. (2008). Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry. Journal of Business Ethics, 83, 579-593.

    O'Dwyer, B. & Unerman, J. (2008). The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society, 33, 801-824.

    O'Dwyer, B. & Canning, M. (2008). On professional accounting body complaint procedures: Confronting professional authority and professional insulation within the Institute of Chartered Accountants in Ireland (ICAI). Accounting, Auditing & Accountability Journal, 21, 645-670.

    Rees, W. & Danbolt, J. (2008). An experiment in fair value accounting: UK investment vehicles. European Accounting Review, 17, 271-303.